Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (4) TMI 66 - AT - Service TaxClassification - Providing buses for hire to various agencies/persons on contract basis - Adjudicating Auhority classified the services under the category of Rent-a-Cab service but Commissioner (Appeals) covered it under the category of Tour Operator service as the services have been performed in respect of educational trips of schools - Held that:- the grounds of appeal have totally ignored the main finding of the Commissioner that tour operator service and Rent-a-Cab service are exempted if the journeys are organized or arranged for use by an educational body. As the appellants have submitted details wherein it is very clear that the vehicles were hired by schools and colleges for trips and this finding has not been controverted by Revenue. - Decided against the revenue
|